Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 17-3-2017 Last Replied Date:- 28-3-2017 – Appointment of GST Officers Section 5 of Model GST Act, 2016 ( Act for short) provides for appointment of officers under the CGST. The Board may appoint such persons as it may think fit to be officers under the Act. The Board may authorize a Principal Chief Commissioner/Chief Commissioner of CGST or a Principal Commissioner/Commissioner of CGST or an Additional/Joint or Deputy/Assistant Commissioner of CGST to appoint officers of CGST below the rank of Assistant Commissioner of CGST. Powers of CGST officers Section 6 of the Act provides that subject to such conditions and limitations as the Board may impose, a GST officer may exercise the powers and discharge the duties conferred or imposed on him under the Act. He may exercise the powers on any other CGST officer who is subordinate to him. The Commissioner may, subject to such conditions and limitations as may be specified in
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spect any places of business of the taxable person or the persons engaged in the business of transporting goods or the owner of the operator of warehouse or godown or any other place. Section 79(2) provides that where the officer concerned, either pursuant to an inspection carried or otherwise, has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings are secreted in any place, he may authorize in writing any other officer to search and seize or may himself search and seize such goods, documents, books or things. Power to arrest Section 81 gives powers to Commissioner to arrest any person. Section 81(1) provides that if the Commissioner has reason to believe that any person has committed an offence as detailed below- supplies any goods and/or services without issue of any invoice or grossly misdeclares the description of the supply on invoice, in violation of the provisions o
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ions of the Code of Criminal Procedure, 1973 relating to arrest. Power to summon persons to give evidence and produce documents Section 82 provides that any CGST officer, duly authorized by the competent authority in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. Access to business premises Section 83 provides that any CGST officer authorized by the Additional/Joint Commissioner of CGST shall have access to any place of business of a registered taxable person to inspect books of account, documents, computers, computer programs, computer software, whether installed in a computer or otherwise, and such other things as he may require and which may be available at such place, for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of
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